Threads / VAT on Private School Fees & Charitable Rate Relief / Revenue and Customs Brief 8 (2021): VAT treatment of public…
Policy Paper Published 26 May 2021 HM Revenue & Customs ↗ View on GOV.UK

Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions

This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.

▤ Verbatim text from source document

This brief explains HMRC’s response to the primary decision of the Upper Tier Tribunal in the case of Colchester Institute Corporation UT/2019/0006 (CIC). The decision was released on 22 December 2020.